- Italian businesses must file Modello AGI/1 by September 30 to establish VAT groups starting January 2026
- Applications can be submitted from January 1 to September 30 each year for VAT grouping to begin the following year
- Late applications after September 30 will only take effect in the second year following submission
- VAT groups allow financially and organizationally linked companies to be treated as a single taxable entity
- Transactions between companies within the same VAT group are exempt from VAT requirements
Source: meridianglobalservices.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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